基于MFCA的废弃物回收优先排序方法及应用研究

摘要

With the increasingly prominent resource and environmental problems, waste recycling has aroused widespread concern.Based on material flow cost accounting (MFCA) and the principle of material flow balance, the waste recycling priority ranking method with hidden cost embedded in production process is established.In order to verify the practicability and scientificity of the method, a case study is conducted with 'A' iron and steel enterprise as an example.The results show that the priority of waste recycling can be established according to the hidden cost estimation of each process step.This method can effectively promote collaboration to enhance the environmental benefit and economic benefit.This study not only extends the application boundary of MFCA, but also provides the application guideline for the popularization of this method.%随着资源环境问题的日益凸显,废弃物回收再利用引起了广泛关注.基于物质流成本会计(MFCA)及物质流转平衡原理,建立了将隐性成本嵌入生产工序流程的废弃物回收优先排序方法.为了验证该方法的实用性及科学性,以A钢铁企业为例进行了案例研究.结果表明:根据各工序环节的隐性成本测算结果可以确立废弃物回收优先次序,该方法能有效促进A钢铁企业环保效益与经济效益协同提升.